BEFLOOX: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BEFLOOX
Largest movements
- Cash +€6,749
up €6,749 (+35.1%), from €19,250 to €25,999
mainly Debts after one year (+€18,671) and Receivables within one year (+€4,605)
- Deferred charges and accrued income +€6,126
up €6,126 (+129.5%), from €4,731 to €10,858
- Receivables within one year -€4,605
down €4,605 (-12.5%), from €36,698 to €32,093
of which Trade receivables: -€12,766
- Intangible fixed assets -€3,382
down €3,382 (-100.0%), from €3,382 to €0
- Debts after one year +€18,671
up €18,671 (+115.2%), from €16,205 to €34,875
- Tax, wage and social debts -€7,641
down €7,641 (-59.8%), from €12,778 to €5,136
- Trade debts -€5,913
down €5,913 (-63.9%), from €9,258 to €3,345
- Profit (loss) carried forward -€2,213
down €2,213 (-51.3%), from €4,317 to €2,104
- Current portion of long-term debt +€1,690
up €1,690 (+124.8%), from €1,354 to €3,045
- Financial charges +€34,039
up €34,039 (+2065.7%), from €1,648 to €35,687
- Taxes -€6,647
down €6,647 (-79.4%), from €8,373 to €1,726
- Gross operating margin +€4,032
up €4,032 (+11.0%), from €36,658 to €40,690
- Other operating charges -€820
down €820 (-51.7%), from €1,587 to €766
- Depreciation +€476
up €476 (+54.1%), from €881 to €1,357
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,530 | €72,106 | +€4,576 | +6.8% |
| Fixed assets | 21/28 | €6,850 | €3,156 | -€3,695 | -53.9% |
| Intangible fixed assets | 21 | €3,382 | €0 | -€3,382 | -100.0% |
| Tangible fixed assets | 22/27 | €3,319 | €3,006 | -€313 | -9.4% |
| Furniture and vehicles | 24 | €3,319 | €3,006 | -€313 | -9.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €60,679 | €68,950 | +€8,271 | +13.6% |
| Amounts receivable within one year | 40/41 | €36,698 | €32,093 | -€4,605 | -12.5% |
| Trade receivables | 40 | €35,416 | €22,650 | -€12,766 | -36.0% |
| Other amounts receivable | 41 | €1,281 | €9,443 | +€8,161 | +636.9% |
| Cash at bank and in hand | 54/58 | €19,250 | €25,999 | +€6,749 | +35.1% |
| Deferred charges and accrued income | 490/1 | €4,731 | €10,858 | +€6,126 | +129.5% |
| Total equity and liabilities | 10/49 | €67,530 | €72,106 | +€4,576 | +6.8% |
| Equity | 10/15 | €27,917 | €25,704 | -€2,213 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,317 | €2,104 | -€2,213 | -51.3% |
| Amounts payable | 17/49 | €39,613 | €46,401 | +€6,789 | +17.1% |
| Amounts payable after more than one year | 17 | €16,205 | €34,875 | +€18,671 | +115.2% |
| Other amounts payable | 178/9 | €16,205 | €34,875 | +€18,671 | +115.2% |
| Amounts payable within one year | 42/48 | €23,390 | €11,526 | -€11,864 | -50.7% |
| Current portion of amounts payable after more than one year | 42 | €1,354 | €3,045 | +€1,690 | +124.8% |
| Trade debts | 44 | €9,258 | €3,345 | -€5,913 | -63.9% |
| Suppliers | 440/4 | €9,258 | €3,345 | -€5,913 | -63.9% |
| Taxes, remuneration and social security | 45 | €12,778 | €5,136 | -€7,641 | -59.8% |
| Taxes | 450/3 | €12,778 | €5,136 | -€7,641 | -59.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €18 | €0 | -€18 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €1,357 | +€476 | +54.1% |
| Other operating charges | 640/8 | €1,587 | €766 | -€820 | -51.7% |
| Non-recurring operating charges | 66A | - | €3,382 | +€3,382 | |
| Gross operating margin | 9900 | €36,658 | €40,690 | +€4,032 | +11.0% |
| Operating profit (loss) | 9901 | €34,191 | €35,185 | +€995 | +2.9% |
| Financial income | 75/76B | €30 | €15 | -€15 | -50.7% |
| Recurring financial income | 75 | €30 | €15 | -€15 | -50.7% |
| Financial charges | 65/66B | €1,648 | €35,687 | +€34,039 | +2065.7% |
| Recurring financial charges | 65 | €1,648 | €35,687 | +€34,039 | +2065.7% |
| Profit (loss) for the period before taxes | 9903 | €32,573 | -€486 | -€33,060 | |
| Income taxes | 67/77 | €8,373 | €1,726 | -€6,647 | -79.4% |
| Profit (loss) for the period | 9904 | €24,200 | -€2,213 | -€26,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,200 | -€2,213 | -€26,412 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.